RAJESH BALIA, J. - (1.) This revision petition under section 15(1) of the Rajasthan Sales Tax Act, 1954 has been directed against the order of the Rajasthan Sales Tax Tribunal, Ajmer, dated December 18, 1991, in Appeal No. 19/91/ST/Sri Ganganagar Vishwas Surgical Industries v. A.C.T.O. It arises in the following circumstances : The petitioner carries on the business of manufacture and sale of surgical cotton which is known in the trade circle as "surgical cotton" or "cotton wool". The dispute relates to rate of tax applicable on the "surgical cotton" manufactured and sold by the petitioner for the period between June 28, 1990 to December 26, 1990, while the assessment was being made for the period April 1, 1990 to December 26, 1990.
(2.) Under notification dated March 23, 1989, the rate of sales tax on the sale of various commodities was governed. The relevant entry No. 13 reads as under : "13. Cotton that is to say, all kinds of cotton 4%" (indigenous or imported) in its manufactured or unmanufactured state, whether ginned or unginned, baled, pressed or otherwise but not including cotton waste. Notification dated March 23, 1989 was superseded by another notification dated June 27, 1990, in which the relevant corresponding entry No. 16 reads as under : "16. Cotton, that is to say, all kinds of cotton 4%" (indigenous or imported), whether ginned or unginned, baled, pressed or otherwise including cotton waste. The assessing authority on the turnover up to June 27, 1990, levied the tax at the rate of 4 per cent under entry No. 13 in the notification dated March 23, 1989. However, for the period between June 28, 1990 to December 26, 1990, which was governed by notification dated June 27, 1990, he was of the opinion that "surgical cotton" does not fall in any of the specific entry under the said notification and therefore, he levied the tax under the residuary clause at the general rate of 10 per cent on the turnover of the surgical cotton for that period.
(3.) This revision petition relates to the question as to under which entry the commodity "surgical cotton" or "absorbent cotton", as the commodity in question is known and marketed, is to be taxed. On appeal, before the Deputy Commissioner (Appeals), the aforesaid levy of tax for the disputed period as stated above, was affirmed at the rate of 10 per cent.;